Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Page of 4920
Press 'Enter' after typing page number.
61 to 80 of 98394 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Requirement of written reasons for extension under Section 110(2) and validity of seizure raise procedural compliance and factual authenticity questions; those factual disputes-document genuineness, timelines, alleged tampering, forensic tests and mobile tower data-are for the Adjudicating Authority to determine, not for interlocutory writ relief. The High Court found no apparent reason to doubt affidavits but declined to usurp the statutory fact finding role, refused immediate release of seized goods for lack of demonstrated irreparable harm, and disposed of the writ appeal by denying interim interference with the seizure while SCN proceedings continue.
Requirement of written reasons for extension under Section 110(2) and validity of seizure raise procedural compliance and factual authenticity questions; those factual disputes-document genuineness, timelines, alleged tampering, forensic tests and mobile tower data-are for the Adjudicating Authority to determine, not for interlocutory writ relief. The High Court found no apparent reason to doubt affidavits but declined to usurp the statutory fact finding role, refused immediate release of seized goods for lack of demonstrated irreparable harm, and disposed of the writ appeal by denying interim interference with the seizure while SCN proceedings continue.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4920 
